IFRS FOR FINANCIAL INSTRUMENTS

The Mazars Insight series on IFRS aim at helping preparers, users and auditors of financial statements  develop their theoretical and practical understanding of IFRSs. Our objective is to provide our readers, whether beginners or experts, with useful tools which provide clarity and insight on the challenging  issues that may be encountered when applying IFRSs. Concepts are explained in a pedagogical way and  illustrated by numerous practical examples.

This IFRS Insight addresses the accounting for financial instruments under IFRS. After a two-pager providing an overview of IFRS requirements for financial instruments in 10 key points, each chapter starts with a detailed table of content to direct readers straight to the topic they are searching for. Many cross references have been inserted for improved reading experience. We draw specific attention to chapter 2 which comprises the definitions and the list of abbreviations and acronyms used in this manual.

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• Chapter 1 : Scope of standards applicable to financial instruments (.pdf - 663,17 kB)
   
• Chapter 2 : Definitions and abbreviations used (.pdf - 628,16 kB)
   
• Chapter 4 : Amortised Cost (.pdf - 654,06 kB)
   
• Chapter 6 : Recognition and initial measurement (.pdf - 648,56 kB)
   
• Chapter 7 : Classification of financial assets (.pdf - 760,73 kB)
   
• Chapter 8 : Classification of financial liabilities (.pdf - 631,44 kB)
   
• Chapter 9 : Subsequent Measurement of financial instruments (including impairment) (.pdf - 949,40 kB)
   
• Chapter 13 : Derivatives and embedded derivatives (.pdf - 837,69 kB)
   
• Chapter 14 : Hedge accounting under IFRS 9 (.pdf - 872,81 kB)
   
• Chapter 16 : Disclosures about financial instruments (.pdf - 936,96 kB)